I.T.A. NO.2689/LB OF 2002 AND W.T.A. NO.5282/LB OF 2003, DECIDED ON 24TH MARCH, 2005. versus I.T.A. NO.2689/LB OF 2002 AND W.T.A. NO.5282/LB OF 2003, DECIDED ON 24TH MARCH, 2005.
Sections 80D, 65, 66A and Second Schedule Total (126D) Protection of Economic Reforms Act (XII of 1992), Section 6 provides for the taxation and acquisition of minimum income on the income of some persons (126D). ) Was exempted from income tax deduction. ) Minimum tax was imposed under the Second Schedule, Income Tax Ordinance 1979 of the Second Schedule, Income Tax Ordinance, 1979, which was maintained by the first appellate authority on the ground that the appellate tribunal had expressly imposed this tax Payment was exempt Section 80D of the Income Tax Ordinance 1979 was not available to those units whose profits and benefits were exempt from the Tax Order CL (126D) of the Second Schedule of Income Tax Ordinance 1979 that the first order for assessment In the year 1997 98, which was not taxed under Section 80D of the Income Tax Ordinance 1979, the total of the second schedule of the Income Tax Ordinance 1979 (126d) was included under this section. The use of other ions, which are still in the field and have been finalized in section 6 of the Economic Reform Act, 1992, were without any jurisdiction and outlawed legality, and the authenticity of this decision under section 66A. The review was open for action. No decision was made, before or after the passage of orders, on the basis of any information other than proceedings under section 65 of the Income Tax Ordinance 1979 under the Income Tax Ordinance 1979 and thus the decision was finalized. And was bound by it. The Department's Impressive Orders made a decision about the same decision, which contradicts the earlier judgment against the assessee.
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